Which of the Following Statements Is Not True with Regards

question 12

Multiple Choice

Which of the following statements is not true with regards the auditor's responsibility where a client entity decides to publish its audited financial report on its website.

• A) The auditor should review the website to make sure the auditor's report cannot be attached to or be seen as covering any information that the auditor's report was not intended to cover.
• B) The auditor may decide to provide a separate auditor's report for electronic dissemination.
• C) The auditor should structure the engagement to audit the financial report published on the website
• As a separate audit engagement, have the client sign a separate engagement letter and undertake
• Appropriate additional audit procedures.
• D) The auditor should consider the risks of whether the financial report on the website is in accordance with the published financial report.